Indiana Code Title 6. Taxation § 6-8-14-4

(1) the price of each admission to a qualified motorsports facility;  multiplied by

(2) the applicable percentage determined under subsection (b).

(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).

(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).

(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).